Contact PERAC Audit Reports Special Audits Audit Tools FAQ's Memos Other Reports Staff Training Materials     Privacy Policy Accessibility Download Tools           TRAINING MATERIALS    Adobe Versions   You will need Adobe Reader Software to read the documents presented here.   PDF = Portable Document Format File   Internal Control Questionnaire (PDF) The Audit Cycle & Findings (Fall 2004) (PDF) Components of an Audit Report (2008) (PDF) Sample Worksheet for Tracking the Progress of Buy-back Agreements (2008) (PDF) The Sample Annual Statement 2007 (PDF) Internal Control Questionnaire (slide show) (2008) (PDF) Accounting for Retirement Systems: The New Revised Revamped Improved PERAC Accounting Manual (slide show) (2008) (PDF) Accounting Manual for Massachusetts Public Pension System (PDF) The Audit Process (slide show) (2008) (PDF) Improving Retirement System Operations (slide show) (2008) (PDF) The Annual Statement 2007 (PDF) Preparing the Annual Statement 2007 (PDF)                                  SEARCH   In PERAC In Mass.Gov